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V0356-20 ·14 February 2020 ·consulta-vinculante Medium impact
Tax

Registration in the IAE is required for the rental of commercial premises

A taxpayer already engaged in commercial and catering activities asks whether they must register in the IAE for the rental of a newly acquired premises. The DGT rules that they must register under the specific heading corresponding to the rental of premises.

In 6 key points

How it affects those involved

Taxpayers acquiring property to rent out must ensure they are correctly registered under the appropriate economic activity heading in the IAE, even if they already have other registered business activities.

Lifecycle

2020-02-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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